In connection with the adoption of an eligible child who is a U.S. citizen and who is not a child with special needs, Sean pays $4,000 of qualified adoption expenses in 2018 and $3,000 of qualified adoption expenses in 2019. The adoption is finalized in 2019. There is no phase-out of the adoption credit. What are the adoption credits for both 2018 and 2019, respectively? a. $0; $7,000 b. $4,000, $1,000 c. $4,000; $3,000 d. $7,000; $0